﻿UNITED STATES DEPARTMENT OF AGRICULTURE 



DEPARTMENT BULLETIN No.] 150 



Washington, D. C. 



Ai-gust 8, 1923 



ACCOUNTING RECORDS AND BUSINESS METHODS FOR 

 LIVE-STOCK SHIPPING ASSOCIATIONS 



FRANK ROBOTKA 

 Assistant, Iowa Agricultural Experiment Station, and Collaborator, Bureau of Agricultural Economics 



CONTENTS 



What form; are needed 3 



Sale lick?! 3 



Manifest 4 



Prorating sheet 6 



Member's statement 6 



Shipment record envelope • '. 7 



Shipment summary record 9 



The cash journal , 10 



Operating the cash journal 11 



Information needed to determine business standing • 16 



Description of the accounts IS 



Advances to shippers 22 



Sales subject io inspection 22 



The need of permanent records 23 



Records as a protection to manager, directors, and 



others 23 



Records as a guide to management 23 



Monthly and annual reports 24 



Analyzing the business 28 



Who should keep the books? 29 



Marketing methods 30 



Terminal marl'tt methods. 30 



Grading and prorating at home • - 33 



Problems involved in prorating 34 



Filling out the prorating sheet 38 



Prorating mixed shipments 41 



Short-weight and mixed carloads 45 



Illustrative transactions 47 



WASHINGTON 

 GOVERNMENT PRINTING OFFICE 



1923 



